https://www.taxtmi.com/caselaws?id=193202 The ITAT CALCUTTA allowed the appeal against the CIT (A)'s order denying deduction u/s 80GGB for donations to political parties for the assessment year 2005-06. The Tribunal directed the Assessing Officer to grant the deduction, relying on the Supreme Court's decision empowering the Tribunal to consider claims not included in the original return. Consequently, the assessee's appeal was successful, and the deduction u/s 80GGB for political party donations was permitted. en-us Tue, 19 Jun 2012 00:00:00 +0530 Mon, 17 Jul 2017 18:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193202 The ITAT CALCUTTA allowed the appeal against the CIT (A)'s order denying deduction u/s 80GGB for donations to political parties for the assessment year 2005-06. The Tribunal directed the Assessing Officer to grant the deduction, relying on the Supreme Court's decision empowering the Tribunal to consider claims not included in the original return. Consequently, the assessee's appeal was successful, and the deduction u/s 80GGB for political party donations was permitted. Case-Laws Income Tax Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193202